Vol. 31 No. 12, December 2000
Index
- NEFE's Wealth Care Kit.
- SSTSs.
- EIC Due Diligence.
- Estate Tax Automatic Extension.
- Tax Court Courtesy Calls.
- Physician practices and proper accounting methods.
- Filing income tax returns for life insurance trusts.
- IRA beneficiary documents.
- Sec. 2032(d) (2) time limit for electing AVD.
- Vacation homes.
- ISOs in a down market.
- Interaction between Sec. 1202 and other provisions.
- New five-year capital gain rates.
- Safe-harbor procedure for reverse like-kind exchanges.
- Attorneys' contingent fees.
- Partnership bifurcation.
- New COSI rules eased for S Corporations.
- Merger and division prop. regs.
- Rev. Proc. 2000-22 allows certain taxpayers to use cash method.
- Current developments.
- TAX PRACTICE REVIEW AND SSTSs.
- DEDUCTIBLE OR NOT DEDUCTIBLE? THE MICHIGAN SBT QUESTION.
- CHANGING FISCAL YEAR-END BEFORE ELECTING S STATUS.
- S Corporation and C Corporation Cannot Aggregate Activities to Determine Profit Motive.
- Guarantor Primarily Liable for Note Could Deduct Related Accrued Interest.
- Knowledge of Items Giving Rise to Understatement Precludes "Innocent Spouse" Relief.
- REFLECTIONS.